Taxable income

Japanese: 課税所得 - かぜいしょとく（英語表記）taxable income

This refers to the amount of income obtained by subtracting the specified income deductions from the income that should be the tax base for taxes that tax income (income tax, corporate tax, prefectural inhabitant tax (applies to Tokyo residents as well), municipal inhabitant tax (applies to special ward residents as well), business tax, etc.). Generally, income can be thought of as the annual income amount minus necessary expenses, but taxable income is the total income calculated in this way minus non-taxable income (income exempt from tax) and the amount of income deductions permitted by tax law, and this is multiplied by the specified tax rate to calculate the amount of tax to be paid. The specific calculation differs depending on the tax.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

所得を課税物件とする租税 (所得税，法人税，道府県民税〈都民にも適用〉，市町村民税〈特別区民にも適用〉，事業税など) において課税標準となるべき所得から所定の所得控除を差引いた所得金額をいう。一般に所得とは年間収入金額から必要経費を控除したものと考えることができるが，このようにして計算された所得総額から非課税所得 (租税の適用を免除された所得) ，さらに税法上認められた所得控除額を差引いたものが課税所得であり，これに所定の税率を乗じて納付税額が算定される。具体的な計算はそれぞれの税によって異なる。

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